Citizens Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.01% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 7.01% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 14.20% +7.70 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $179.3M | 179,290 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,263,029 | RCOAA223 |
| Recomputed ratio | 14.20% | numerator / denominator | |
| Filed ratio | 14.20% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.70 pp | $97.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.20% +6.20 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $179.3M | 179,290 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,263,029 | RCOAA223 |
| Recomputed ratio | 14.20% | numerator / denominator | |
| Filed ratio | 14.20% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.20 pp | $78.2M | capital that could be lost first |
Total risk-based capital ratio 15.01% +5.01 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $189.6M | 189,617 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.26B | 1,263,029 | RCOAA223 |
| Recomputed ratio | 15.01% | numerator / denominator | |
| Filed ratio | 15.01% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.01 pp | $63.3M | capital that could be lost first |
Tier 1 leverage ratio 12.65% +7.65 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $179.3M | 179,290 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.42B | 1,417,778 | RCOAA224 |
| Recomputed ratio | 12.65% | numerator / denominator | |
| Filed ratio | 12.65% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.65 pp | $108.4M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 38,604 | 38,604 | 38,604 | 38,604 | 38,604 | 38,604 | RCOAP742 |
| Retained earnings | 143,641 | 137,959 | 135,405 | 138,008 | 135,327 | 134,219 | RCOAKW00 |
| Accumulated other comprehensive income | (509) | (1,122) | (720) | (1,333) | (1,980) | (1,508) | RCOAB530 |
| Common equity Tier 1 minority interest | 2,232 | 2,215 | 1,903 | 1,424 | 1,348 | 1,625 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 183,968 | 177,656 | 175,192 | 176,703 | 173,299 | 172,940 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,678) | (4,010) | (4,446) | (3,778) | (3,016) | (3,467) | P859 - P840 |
| Common equity Tier 1 capital | 179,290 | 173,646 | 170,746 | 172,925 | 170,283 | 169,473 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 179,290 | 173,646 | 170,746 | 172,925 | 170,283 | 169,473 | RCOA8274 |
| Tier 2 capital | 10,327 | 10,296 | 10,179 | 10,136 | 10,773 | 10,335 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,327 | 10,296 | 10,179 | 10,136 | 10,773 | 10,335 | RCOA5310 |
| Total capital | 189,617 | 183,942 | 180,925 | 183,061 | 181,056 | 179,808 | RCOA3792 |
| Total risk-weighted assets | 1,263,029 | 1,208,173 | 1,176,029 | 1,173,190 | 1,143,551 | 1,097,765 | RCOAA223 |
| Average total assets for the leverage ratio | 1,417,778 | 1,364,194 | 1,346,876 | 1,319,298 | 1,298,593 | 1,271,310 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $19.3M | $4.5M | 23.24% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $206.2M | $23.7M | 11.48% | 1.87% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $21.6M | $21.6M | 100.00% | 1.71% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $147.7M | $73.3M | 49.66% | 5.81% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $89.6M | $134.5M | 150.00% | 10.65% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $12.0M | $18.1M | 150.00% | 1.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $891.7M | $885.6M | 99.31% | 70.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $40.8M | $47.0M | 115.17% | 3.72% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $54.8M | $54.8M | 100.00% | 4.34% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.26B | ties to item 31 ($1.26B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.26B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.26B | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 14.20% | 14.20% | 15.01% | 12.65% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.37% | 14.37% | 15.22% | 12.73% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 14.52% | 14.52% | 15.38% | 12.68% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.74% | 14.74% | 15.60% | 13.11% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.89% | 14.89% | 15.83% | 13.11% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 15.44% | 15.44% | 16.38% | 13.33% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 15.29% | 15.29% | 16.23% | 13.45% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 15.34% | 15.34% | 16.24% | 13.76% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.32% | 15.32% | 16.20% | 13.76% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.24% | 15.24% | 16.11% | 13.61% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.08% | 15.08% | 15.95% | 13.73% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 14.63% | 14.63% | 15.52% | 14.12% | 12.78% | 12.79% | 13.93% | 10.03% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Citizens Bank (this bank) | Risk-based | 14.20% | 14.20% | 15.01% | 12.65% | |
| Rio Bank | $1.42B | Risk-based | 13.75% | 13.75% | 14.87% | 10.03% |
| Armed Forces Bank, N.A. | $1.42B | Risk-based | 24.61% | 24.61% | 25.86% | 13.92% |
| Peoples Bank of Alabama | $1.42B | Risk-based | 15.73% | 15.73% | 16.98% | 11.19% |
| First Federal Savings Bank of Twin Falls | $1.42B | Risk-based | 13.30% | 13.30% | 14.26% | 10.43% |
| Gbank | $1.43B | CBLR | NA | NA | NA | 13.15% |
| The Bennington State Bank | $1.42B | Risk-based | 13.85% | 13.85% | 15.11% | 9.51% |
| Central Bank | $1.42B | Risk-based | 12.93% | 12.93% | 13.98% | 10.07% |
| Relyance Bank | $1.43B | Risk-based | 14.69% | 14.69% | 15.77% | 13.27% |
| Peer 25th percentile | 13.52% | 13.52% | 14.56% | 10.06% | ||
| Peer median | 13.85% | 13.85% | 15.11% | 10.81% | ||
| Peer 75th percentile | 15.21% | 15.21% | 16.38% | 13.18% | ||
| This bank's percentile | 57 | 57 | 43 | 62 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/778738/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.